2025-11-11T11:50:15-06:00 2024-12-31 920043874 THOMAS HEAD & GREISEN PC 1400 WEST BENSON BLVD 400 ANCHORAGE AK 995033683 990 2024-01-01 202660011 BRISTOL BAY REGIONAL SEAFOOD DEVELOPMENT ASSOCIATION INC BRIS 9076772371 3705 ARCTIC BLVD 1188 ANCHORAGE AK 99503 LILANI DUNN EXECUTIVE DIRECTOR 9076772371 2025-11-10 1 0 AUDREY M LANCE CPA P01381407 9072721571 2024 2025-03-06 01:10:19Z LILANI DUNN 3705 ARCTIC BLVD 1188 ANCHORAGE AK 99503 1896792 0 X WWW.BBRSDA.COM X 2005 AK TO MAXIMIZE THE VALUE OF THE BRISTOL BAY FISHERY FOR THE BENEFIT OF ITS MEMBERS BY FOCUSING ON THE ECONOMIC WELLBEING OF BBRSDA MEMBERS, SUPPORTING A SUSTAINABLE BRISTOL BAY COMMERCIAL FISHERY, AND PROVIDING THE HIGHEST QUALITY WILD SALMON PRODUCTS. 7 7 5 10 0 0 3814485 1651822 0 0 208204 244220 422 750 4023111 1896792 1478926 541739 0 0 662497 520661 0 0 0 1272682 416894 3414105 1479294 609006 417498 4989703 5362606 145387 100792 4844316 5261814 X TO MAXIMIZE THE VALUE OF THE BRISTOL BAY FISHERY FOR THE BENEFIT OF ITS MEMBERS BY FOCUSING ON THE ECONOMIC WELLBEING OF BBRSDA MEMBERS, SUPPORTING A SUSTAINABLE BRISTOL BAY COMMERCIAL FISHERY, AND PROVIDING THE HIGHEST QUALITY WILD SALMON PRODUCTS. 0 0 653257 306310 MARKETING: TO CONDUCT MARKETING AND PROMOTION. FROM JANUARY 1 TO DECEMBER 31, BBRSDA SUPPORTED PROJECTS THAT PROMOTED CONSUMER AWARENESS OF BRISTOL BAY SOCKEYE SALMON IN THE MARKETPLACE AND SUPPORTED BRANDED MARKETING EFFORTS. DATA DEMONSTRATING THESE EFFORTS ARE: -BOARD FUNDED 13 MARKETING PROJECTS. THESE PROJECTS FUNDED EFFORTS TO EXPAND BBSS BRAND REACH, PROMOTE BBSS IN THE DOMESTIC RETAIL & FOODSERVICE MARKETS AND STRATEGIZING EXPANDING OUR GLOBAL PRESENCE.-EXECUTED MARKETING PARTNERSHIPS WITH 44 RETAILERS. -ORGANIZED AND FACILITATED IN-STORE BBSS PROMOTIONS AT 13,597 RETAIL LOCATIONS THROUGH: DISTRIBUTION OF BBSS BRANDED ASSETS INCLUDING: RECIPE CARDS, POSTERS, APRONS, CASE CLINGS, ICE SPEARS, INFORMATIONAL CARDS, AND BRANDED APRONS; DEVELOPMENT OF CO-BRANDED PR ASSETS; AND SOCIAL MEDIA SUPPORT. -ATTENDED 3 TRADE SHOWS: SENA, PME, GSE -ATTENDED ASMI'S ANNUAL ALL-HANDS (INDUSTRY) MEETING, NFI GLOBAL SEAFOOD MARKET CONFERENCE -SPONSORED/PARTICIPATED IN 1 MARKETING EVENTS: ALASKA SYMPHONY OF SEAFOODS-HOSTED TWO SALMON WEEKS IN MAJOR CITIES CONNECTED TO THE BRISTOL BAY FISHERY (WASHINGTON, D.C. AND SEATTLE, WA), SPEARHEADING MEDIA EFFORTS THAT REACHED AN AUDIENCE OF 3.1M-ADDED DIGITAL ASSETS TO ONLINE MEDIA LIBRARY-SUPPORTED A CONSUMER AND CUSTOMER FACING WEBSITE, AS WELL AS A BBSS FACEBOOK, INSTAGRAM, AND TIK TOK PAGES -COMMISSIONED SOCKEYE MARKET REPORTS AND PRESENTATIONS AT MEMBER MEETINGS -CREATION OF NEW VIDEO AND PHOTOGRAPHY ASSETS HIGHLIGHTING THE FISHERY AND PRODUCT ATTRIBUTES OF BRISTOL BAY SOCKEYE SALMON. -THE MARKETING COMMITTEE MET 9 TIMES IN SUPPORT OF THE MARKETING PROGRAM. -OVER 380 CONTACTS ARE SUBSCRIBED TO OUR QUARTERLY NEWSLETTERS -THREE PRESS RELEASES HIT THE WIRE: NEW EXECUTIVE DIRECTOR ANNOUNCEMENT, BRISTOL BAY SOCKEYE SALMON WEEK IN DC, AND BRISTOL BAY SALMON WEEK IN SEATTLE 373879 128191 OUTREACH & ORGANIZATION: TO FOSTER INVOLVEMENT WITH OUR MEMBERS, MAINTAIN ORGANIZATIONAL STRUCTURE, IMPROVE FISHERY SAFETY, AND SUPPORT OTHER PROGRAMS; THE BBRSDA UNDERTOOK THE FOLLOWING EFFORTS FROM JANUARY 1 TO DECEMBER 31:-EXECUTED AN ELECTION FOR TWO OPEN BOARD SEATS. -SPONSORED THE "BRISTOL BAY FISHERIES REPORT" ON THE LOCAL RADIO STATION IN DILLINGHAM (KDLG).-HELD A PHOTO CONTEST FOR BRISTOL BAY FISHERMEN TO SUPPORT MARKETING EFFORTS AND GATHER MARKETING CONTENT. -SPONSORED THE TRAINING OF A FISHERMAN MEMBER TO BECOME CERTIFIED TO TEACH VESSEL SAFETY CLASSES TO OTHER FISHERMEN.-PROMOTED FISHERMEN'S SAFETY TRAININGS BEFORE THE 2024 FISHING SEASON.-HOSTED A WEBINAR ON SEAFOOD MARKET UPDATES FOR THE FLEET AND PUBLISHED MARKET INFORMATION TO THE BBRSDA WEBSITE. -PUBLISHED 11 ELECTRONIC NEWSLETTERS AND DISTRIBUTED TO MEMBERS. -MAINTAINED AN ACTIVE AND UPDATED WEBSITE. -HOSTED THREE MEMBER MEETINGS, ONE IN NAKNEK, AK AND ONE IN DILLINGHAM, AK IN THE SPRING AND ONE IN SEATTLE, WA IN THE FALL. -CREATED THE 2023 ANNUAL REPORT AND DISTRIBUTED IT TO MEMBERS. -THE OUTREACH COMMITTEE MET 4 TIMES IN SUPPORT OF THE OUTREACH PROGRAM.-WORKED WITH A PROFESSIONAL GRANT WRITER TO FIND AND APPLY FOR GRANT FUNDING. 179626 96538 SUSTAINABILITY: TO HELP ENSURE THE BIOLOGICAL SUSTAINABILITY OF THE BRISTOL BAY SALMON FISHERY, BBRSDA UNDERTOOK THE FOLLOWING SUSTAINABILITY EFFORTS FROM JANUARY 1 TO DECEMBER 31:-BBRSDA MEMBERS AND ITS BOARD CONSIDER THE PROPOSED PEBBLE MINE AN EXISTENTIAL THREAT TO THE BRISTOL BAY SALMON FISHERY. THE ORGANIZATION FUNDED SEVERAL EFFORTS PERTAINING TO THE PEBBLE MINE FOCUSED ON EXPANDING INFORMATION ABOUT POTENTIAL PROJECT IMPACTS AND SEEKING MAXIMUM ENVIRONMENTAL PROTECTIONS FOR SALMON HABITAT IN BRISTOL BAY, INCLUDING A $18,000 GRANT TO COMMERCIAL FISHERMEN FOR BRISTOL BAY FOR DOING STAKEHOLDER OUTREACH AND COMMUNICATION.-THE BOARD COMMITTED $78,538 TO THE BRISTOL BAY SCIENCE AND RESEARCH INSTITUTE, A GROUP THAT CONDUCTS SALMON ASSESSMENT PROJECTS AND OTHER SCIENTIFIC RESEARCH IN BRISTOL BAY DURING THE FISHING SEASON, INCLUDING ON-BOARD GENETICS ANALYSIS. THESE PROJECTS RESULTED IN BETTER INFORMATION ABOUT THE SALMON RUN TIMING AND DESTINATION, AS WELL AS PROVIDING SUPPORT FOR FISHERY MANAGEMENT AND RESOURCE SUSTAINABILITY. -THE SUSTAINABILITY COMMITTEE MET 3 TIMES IN SUPPORT OF THE SUSTAINABILITY PROGRAM. 51321 10700 QUALITY: TO IMPROVE FISH QUALITY BY: BUILDING THE CAPACITY AND DESIRE IN THE FLEET TO CHILL FISH AT THE POINT OF HARVEST, SUPPORTING MAINTENANCE OF THE MACHINERY THAT ALLOWS THE FLEET TO DO SO, AND INVESTING IN TECHNOLOGY THAT CAN ACCURATELY MEASURE FISH QUALITY SO FISHERMEN ARE PAID FOR THEIR EFFORTS, THE BBRSDA UNDERTOOK THE FOLLOWING EFFORTS FROM JANUARY 1 TO DECEMBER 31:-THE BOARD REVIEWED AND APPROVED FUNDING FOR 3 QUALITY PROJECTS AND RELATED EXPENSES IN 2024, INCLUDING PROJECTS TO IMPROVE REFRIGERATED SEAWATER (RSW) SYSTEM SERVICE, INCREASE AWARENESS OF BEST HANDLING PRACTICES AT POINT OF HARVEST AND IMPROVE QUALITY AT POINT OF SALE TO CONSUMERS SUCH AS:--FISH QUALITY BEST PRACTICES INFORMATION SHARED WITH THE FLEET,--FUNDING FOR ON-THE-JOB TRAINING OF RSW APPRENTICES IN BRISTOL BAY, --FUNDING FOR RSW TRAINING FOR MEMBERS,--IMPROVING THE PRESENTATION AND QUALITY OF BRISTOL BAY SOCKEYE SALMON AT RETAIL BY INCENTIVIZING THE USE OF SKIN-PACK PACKAGING.-THE QUALITY COMMITTEE MET 4 TIMES IN SUPPORT OF THE QUALITY PROGRAM. 51321 10700 1258083 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 5 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X THE FORAKER GROUP 9077431200 161 KLEVIN STREET SUITE 101 ANCHORAGE AK 99508 FRITZ JOHNSON PRESIDENT 2.00 X X 3200 0 0 ERICK SABO VICE PRESIDENT 2.00 X X 3000 0 0 DOUG MORGAN SECRETARY / TREASURER 2.00 X X 3200 0 0 MATT DEWITTE DIRECTOR 2.00 X 600 0 0 MARK NIVER DIRECTOR 2.00 X 2700 0 0 FRANZ SCHONBERG DIRECTOR 2.00 X 2600 0 0 PETER ANDREW DIRECTOR 2.00 X 2500 0 0 DOUG ELWELL DIRECTOR 2.00 X 2200 0 0 LILANI DUNN EXECUTIVE DIRECTOR 41.00 X 164626 0 8231 184626 0 8231 1 0 1 0 0 1651822 1651822 244220 244220 OTHER INCOME 900099 750 750 750 1896792 750 0 244220 383558 383558 131181 131181 27000 27000 184626 139723 44903 266629 184572 82057 25820 17915 7905 43586 31562 12024 57230 56680 550 46574 46574 5884 1855 4029 5084 5084 34242 26849 7393 2620 220 2400 7700 7700 47720 47720 76002 76002 3276 3276 POINT OF SALE / RETAIL 121833 121833 PRINTING AND NEWSLETTER 8729 6329 2400 1479294 1258083 221211 0 242060 81636 4719571 5263790 20904 10000 7168 7180 4989703 5362606 123577 44205 21810 56587 145387 100792 X 4844316 5261814 4844316 5261814 4989703 5362606 417498 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 SCHEDULE C, PART III-A, LINE 1 AS DISCLOSED ON SCHEDULE B PART I BBRSDA RECEIVED FUNDS FROM THE STATE OF ALASKA. PURSUANT TO REV. PROC. 98-19, FOR THE PURPOSE OF MEETING THE REQUIREMENTS OF IRC SECTION 6033(E)(3) THE AMOUNTS REPORTED ON SCHEDULE B PART 1, LINES 1 AND 2 ARE CONSIDERED (SIMILAR AMOUNTS) AS A RESULT OF MEETING THE 90% TEST SET FORTH IN SECTION 4.03 OF THE REVENUE PROCEDURE. BBRSDA CONSIDERS THE FUNDS RECEIVED FROM THE STATE OF ALASKA AS AUTHORIZED, BUT NOT MANDATED BY ALASKA STATUTE 43.76.380(D) AND REPORTED ON SCHEDULE B, TO BE WITHIN THE DEFINITION OF (SIMILAR AMOUNTS) CONTAINED IN SECTION 5.01 OF REV. PROC. 98-19. ACCORDINGLY QUESTION 1 IN PART III-A HAS BEEN ANSWERED YES. 2603224 136168 2739391 2868760 134464 400000 2603224 2817236 1000000 51524 1000000 2868760 2816947 289 2817236 3373946 14813 571812 2816947 1.00000 0 0 0 1896792 0 1896792 0 1896792 1479294 0 1479294 0 1479294 PART V, LINE 4: THE BOARD HAS ESTABLISHED A DESIGNATED FUND FOR THE PURPOSE OF ENSURING THAT THE ASSOCIATION HAS OPTIONS IRRESPECTIVE OF THE OUTCOME OF ANY ONE SEASON. THE BASELINE RESERVE AMOUNT IS SET AT $2,500,000. THIS AMOUNT MAY BE REVISED BY THE BOARD VIA ACTION AT A BOARD MEETING OR AN EMAIL VOTE. PRIOR TO EACH FISCAL YEAR, THE BOARD WILL IDENTIFY RESERVE FUNDS NEEDED FOR SPECIFIC FUTURE NEEDS. THIS RESERVE COMPONENT IS INTENDED TO HOLD BACK FUNDS FOR FORESEEABLE ORGANIZATIONAL NEEDS. INVESTMENT RESERVE FUNDS ARE INTENDED TO BE SPENT ON MISSION-APPROPRIATE ACTIVITIES AS THEY ARISE AND CAN BE DRAWN UPON WITH APPROVAL OF THE BOARD. 0 0 0 0 0 0 0 0 0 0 NORTH AMERICA SKINPACK PROJECT 15000 0 EAST ASIA AND THE PACIFIC FISHERY SUPPORT 12000 0 2 0 0 0 0 0 0 1 ALASKA FISHERIES DEVLOPEMENT FOUNDATION PO BOX 2223 WRANGELL AK 99929 920068881 501(C)(3) 10000 0 MARKETING PROJECTS FOR SYMPHONY OF SEAFOODS ALASKA LEADER SEAFOODS 315 5TH AVE S STE 200 EDMONDS WA 98020 205851344 10000 0 CHEF USA AND SPROUTS DEMOS BRISTOL BAY NATIVE CORPORATION 111 W 16TH AVENUE 400 ANCHORAGE AK 99501 920141709 50000 0 MARKETING PARTNERSHIP FOR WILD MARKET BRISTOL BAY SCIENCE & RESEARCH INSTITUTE PO BOX 1464 DILLINGHAM AK 99576 920168036 501(C)(3) 78538 0 VARIOUS SALMON RESEARCH AND SUSTAINABILITY PROJECTS HARRIS TEETER 701 CRESTDALE ROAD MATTHEWS NC 28105 561390087 10000 0 COOKING DEMOS KDLG PO BOX 670 DILLINGHAM AK 99576 990031132 30000 0 FISHERIES REPORT PROJECT LEADINGDC LLC 1900 FENWICK STREET NE WASHINGTON DC 20002 820775497 10000 0 SALMON WEEK MANAGEMENT LRG MANAGEMENT 187 BENT TREE DRIVE PALM BEACH GARDENS FL 33418 871898617 25096 0 SOCIAL MEDIA INFLUENCER PROGRAM MODERN CAREER WOMAN 4545 W 31ST AVENUE DENVER CO 80212 854288836 17000 0 SOCIAL MEDIA INFLUENCER PROGRAM MCKINLEY RESEACH GROUP 3800 CENTERPOINT DRIVE STE 1100 ANCHORAGE AK 99503 920119688 10000 0 MARKET RESEARCH MRJ AND ASSOCIATES 2313 ORELANS DRIVE TALLAHASSEE FL 32308 650731908 66000 0 RETAIL CHAIN RELATIONSHIPS AND BRAND AWARENESS OF BRISTOL BAY ONE SMALL STEP WRITING SERVICES 255 SKOOKUM LANE CRESCENT CITY CA 95531 854054830 25000 0 GRANT WRITING SERVICES THUNDER'S CATCH PO BOX 85 SANDPOINT ID 83864 474772382 7476 0 CRUISE LINE FOOD SERVICE CONSULTANT UNITED TRIBES OF BRISTOL BAY PO BOX 1252 DILLINGHAM AK 99576 300785358 18000 0 FUNDING SUPPORT FOR HABITAT PROTECTION WELL PLATED 3818 46TH AVE N ROBBINSDALE MN 55422 861856353 10000 0 SOCIAL MEDIA INFLUENCER PROGRAM 2 4 SALMON WEEK AND RSW APPRENTICE PROGRAMS 8 131181 PART I, LINE 2: THE ORGANIZATION MAY PUBLICIZE A GRANT PROJECT AND SOLICIT APPLICATIONS. GRANTEE IDEAS MAY ALSO BE BROUGHT FORWARD BY INDIVIDUAL PROPOSAL OR REQUEST. ALL GRANTS ARE APPROVED BY THE BOARD OF DIRECTORS, (CURRENTLY NO SEPARATE GRANT COMMITTEE). ALL GRANTEES SIGN A GRANT AGREEMENT, WHICH INCLUDES REPORTING REQUIREMENTS. A GRANT MAY INCLUDE INTERIM AND FINAL REPORTING, OR ONLY FINAL REPORTING. THE GRANT AGREEMENT DESCRIBES THE EXEMPT PURPOSE AND INCLUDES A LIMITATION ON THE USE OF FUNDS TO THE PURPOSE. IN ORDER TO FACILITATE MORE TIMELY REPORTING THE ORGANIZATION MAY HOLD BACK 20% TO 50% OF THE TOTAL GRANT AMOUNT UNTIL A PROGRESS REPORT IS RECEIVED. IF THE REPORT SHOWS APPROPRIATE PROGRESS THE REMAINDER OF THE GRANT WILL BE REMITTED. X X X 0 0 0 LILANI DUNN EXECUTIVE DIRECTOR 134626 0 30000 0 0 0 8231 0 0 0 172857 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS APPROVES EXECUTIVE DIRECTOR COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 ALL FISHERMEN IN THE BRISTOL BAY DRIFTNET FISHERY WHO ARE PERMIT HOLDERS (OTHER THAN THE SETNET FISHERMEN) PAY A SELF-IMPOSED TAX COLLECTED BY THE STATE OF ALASKA, ARE VOTING MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS HAVE THE RIGHT TO VOTE FOR THE GOVERNING BODY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B STAFF AND TREASURER REVIEW THE DRAFT FORM 990 AND RECOMMEND ANY REVISIONS. CPA FIRM PRESENTS TO THE FINANCE COMMITTEE OR FULL BOARD DURING A FALL MEETING BEFORE FULL BOARD APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO SUBMIT ANNUAL FORMS DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST. THEY ARE ALSO REQUIRED TO DISCLOSE AT ANY TIME DURING THE YEAR WHEN A POSSIBLE CONFLICT OF INTEREST DEVELOPS DUE TO THE ASSOCIATION ENTERING INTO, OR CONSIDERING, NEW BUSINESS RELATIONSHIPS. MEMBERS OF THE BBRSDA BOARD ARE NOT PREVENTED FROM PARTICIPATING IN PROGRAMS OFFERED TO BRISTOL BAY FISHERMAN BECAUSE THEY ARE ON THE BOARD, VOTED TO ESTABLISH THE PROGRAM, OR OTHERWISE PARTICIPATE IN PROGRAM ADMINISTRATION, SO LONG AS THEY ADHERE TO NORMAL PROGRAM REQUIREMENTS MADE APPLICABLE TO ALL PARTICIPANTS. FURTHER, IF A BOARD MEMBER PARTICIPATES IN SUCH A PROGRAM AFTER IT WAS ADVERTISED AND MADE AVAILABLE TO ALL BRISTOL BAY FISHERMAN, THEN BOARD STATUS IS NOT RELEVANT TO PROGRAM PARTICIPATION AND A CONFLICT OF INTEREST NEED NOT BE DECLARED IN FURTHER DELIBERATIONS CONCERNING PROGRAM ADMINISTRATION. FORM 990, PART VI, SECTION B, LINE 15A BOARD OR EXECUTIVE COMMITTEE DISCUSSES THE COMPENSATION OF THE EXECUTIVE DIRECTOR DURING EXECUTIVE SESION IN BOARD MEETINGS. THE COMPENSATION DELIBERATION AND DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 BBRSDA POSTS ON ITS WEBSITE (OPEN TO THE PUBLIC) ITS ARTICLES OF INCORPORATION, ENABLING STATUTE, BYLAWS, BOARD MINUTES, APPROVED AUDITS, AND SUMMARY BUDGETS. IT CURRENTLY VIEWS ITS POLICIES AND PROCEDURES AS ITS OPERATIONAL POLICIES SO DOES NOT POST THOSE TO PUBLIC VIEW, THOUGH MEMBERS ARE PROVIDED THEM UPON REQUEST. PART VIII LINE 1E: IN MAY 2006 BRISTOL BAY DRIFTNET PERMIT HOLDERS VOTED PURSUANT TO ALASKA STATUTE 43.76.370 TO APPROVE A 1% SEAFOOD DEVELOPMENT TAX ON THE EX-VESSEL PRICE OF SEAFOOD SOLD, THE "ASSESSMENT", ON THEIR HARVESTS TO SUPPORT BBRSDA. THE TAX IS COLLECTED BY THE STATE AND DISTRIBUTED TO BBRSDA. THE COLLECTION AND DISBURSEMENT PROCESS, FROM THE SALMON SEASON IN WHICH THE TAX IS COLLECTED UNTIL THE ASSESSMENT AMOUNT IS RECEIVED BY BBRSDA, TAKES A YEAR TO COMPLETE. BECAUSE THE FUNDS ARE CONSIDERED PART OF THE STATE'S GENERAL FUND PRIOR TO DISTRIBUTION, BBRSDA DOES NOT RECOGNIZE THEM AS SUPPORT UNTIL THE BEGINNING OF THE STATE FISCAL YEAR IN WHICH THEY WILL BE DISTRIBUTED TO BBRSDA. ACCORDING TO THE ALASKA DEPARTMENT OF ADMINISTRATION, THE PASS-THROUGH LOCAL OPTION TAX REVENUES APPROPRIATED FROM THE GENERAL FUND BY THE LEGISLATURE (SALMON DEVELOPMENT TAX) IS CONSIDERED FINANCIAL ASSISTANCE FOR PURPOSES OF PRESENTATION IN THE SCHEDULE OF STATE FINANCIAL ASSISTANCE AS REQUIRED BY THE STATE OF ALASKA AUDIT GUIDE AND COMPLIANCE SUPPLEMENT FOR STATE SINGLE AUDITS. HOWEVER, THE DEPARTMENT OF COMMERCE, COMMUNITY AND ECONOMIC DEVELOPMENT (DCCED) HAS PROVIDED BBRSDA WITH WRITTEN GUIDANCE ON THE NATURE OF ITS REVENUES. DCCED, IN CONSULTATION WITH THE ALASKA DEPARTMENT OF LAW, CONSIDERS BBRSDA ASSESSMENT TO BE "GENERATED TAX REVENUE". THE WRITTEN GUIDANCE FROM DCCED STATES THAT THE SEAFOOD DEVELOPMENT TAX IS NOT CONSDERED STATE FINANCIAL ASSISTANCE AND THREFORE NOT SUBJECT TO THE REGULARTORY PROHIBITIONS PROVIDED BY 3 AAC 149.080. IN PREPARING THIS RETURN, BBRSDA HAS CLASSIFIED THE ASSESSMENT AS A GOVERNMENTAL GRANT REPORTABLE ON LINE 1E AND NOT PROGRAM SERVICE REVENUE REPORTABLE ON LINE 2, PURSUANT TO EXAMPLES 1 AND 2 OF 'COMMON TYPES OF PROGRAM SERVICE REVENUE' SECTION OF THE INSTRUCTIONS FOR THE FORM 990.